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2023 (5) TMI 573 - ITAT INDOREBenefit of section 11 & 12 - registration u/s 12A denied for year under consideration - HELD THAT:- This Tribunal in second round of litigation [2022 (6) TMI 1393 - ITAT INDORE] has specifically held that the registration ought to have been granted from 01.04.1999 and directed the Ld. CIT(E) rectify the order and grant registration w.e.f. 01.04.1999. Accordingly, in the facts and circumstances of the case and in pursuant to the registration granted to the assessee u/s 12A w.e.f. 01.04.1999, the assessee is eligible for exemption u/s 11 & 12 of the Income Tax Act for year under consideration and consequently, the addition made by the assessee is defected. Since, the benefit of exemption u/s 11 & 12 of the I.T. Act is granted to the assessee. We accordingly dismissed.
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